by VDT Attorneys | Dec 1, 2025 | Community Scheme, CSOS, Sectional Title Scheme
The Directive applies to all types of community schemes as defined in the Community Schemes Ombud Service Act 9 of 2011, such as sectional title complexes, homeowners’ associations, retirement villages and share-block developments. The previous CSOS circulars,...
by VDT Attorneys | Dec 1, 2025 | Business succession, December holiday and your business, Estate Planning
Succession planningSuccession planning is about more than just selecting someone to take over one day. It involves ensuring the business continues to operate smoothly, safeguarding the value that has been built, and preventing unnecessary disruptions when you are not...
by VDT Attorneys | Nov 24, 2025 | Employee share scheme, Equity instrument, Section 8C, Shares
There are numerous reasons why employers may choose to offer shares to their employees. Employee share schemes are powerful tools for growth and continuity and can be used for several purposes, ranging from succession planning and long-term value alignment to...
by VDT Attorneys | Nov 24, 2025 | AML, Anti-Money Laundering, Backdated shares, Compliance, Financial Sector Conduct Authority
When share transfers are intentionally backdated, the true date of the transaction is manipulated. Several legislative provisions prohibit backdating shares.The Financial Intelligence Centre Act, 38 of 2001 (“FICA”), provides that accountable institutions are...
by VDT Attorneys | Nov 24, 2025 | Reportable Arrangements, SARS, SARS disclosure rules, Tax, Tax Advice, Tax planning
A reportable arrangement is any transaction or structure that SARS believes could give rise to unusual or significant tax benefits. These include arrangements that result in a tax benefit of more than R5 million, the use of hybrid instruments that look like debt but...
